Tax Treatment of Securitized AD&C Loans

Housing Finance
Published

Resolved that the National Association of Home Builders (NAHB) urge Congress to amend the Internal Revenue Code to provide pass-through treatment for AD&C securities similar to that which exists for real estate mortgage investment conduits (REMICs).

Resolution originally adopted: 2013.1, Resolution No. 3

Committee with primary jurisdiction:

  • Housing Finance Committee
  • Federal Government Affairs Committee
Full Resolution The full text of this resolution is available for download